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Tanzi, V. (2003) Trade Liberalization and Trade Taxes, Integration, Trade and Hemispheric Issues Division, Integration and regional Programs Department. A Note Prepared for the Meeting of Trade and Integration Network, 14-15 August 2003.

has been cited by the following article:

• TITLE: Trade Liberalization and Tax Revenue Performance in Uganda

  AUTHORS: Micah Samuel Gaalya

  KEYWORDS: Trade Liberalization, Tax Revenue Performance, Tax to GDP Ratio

  JOURNAL NAME: Modern Economy, Vol.6 No.2, February 11, 2015

  ABSTRACT: The study uses fixed and random effects models to establish the determinants of tax revenue performance. The data cover the period 1994 to 2012, with the results suggesting that exchange rates, trade openness and share of industry to GDP positively influence tax revenue performance while the agriculture share to GDP and foreign aid negatively influence tax revenue performance. Importantly the coefficient for trade openness that is used as a proxy for trade liberalization indicates a positive influence on tax revenue performance.